TaxTMI 
TaxTMI 
2018 (2) TMI 1052
X X X X Extracts X X X X
X X X X Extracts X X X X
..../s. Kodaikanal Club Versus CCE & ST, Madurai, CST, Chennai And CCE & ST, Chennai Versus Gandhi Nagar Club, T.V. Sundaram Iyengar & Sons Ltd, M/s. Kodaikanal Golf Club ST/40537/2013, ST/40768/2013, ST/40791/2013, ST/41240/2013, ST/MISC (CT)/40806/2017 & ST/41551/2013, ST/430/2011, ST/42496/2013, ST/42561/2013, ST/40949/2014, ST/42648/2014, ST/40069/2016, ST/40745/2016, ST/40767/2016, ST/41245/2016, ST/58/2012, ST/MISC/40830/2017 & ST/41707/2016, ST/83/2012, ST/185/2012, ST/264/2012 Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Smt. Radhika Chandrasekar, Advocate (for Sl.Nos. 1,5,6 & 17) Shri Akhil Suresh, Advocate and Sh. Muthu Venkataraman,Adv., (for Sl. Nos. 3,4,7,10, 11, 12 & 15) Shr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ub provides any service to its members in any form including mandap keeper, then it is not a service by one to another and such service is not a taxable service under Finance Act, 1994. It was also submitted that the Hon'ble High Court of Gujarat in the case of Sports Club of Gujarat Vs. UOI 2013 (31) STR 645 (Guj.), interalia applying the ratio of Ranchi Club Ltd., judgment held Section 65 (25) (a), Section 65 (105) (zzze) and Section 66 of the Finance Act, 1994 to the extent that the said provisions purported to levy of service tax in respect of services purportedly provided by the clubs to its members to be ultra vires. In the circumstances, the demands upheld in all these appeals are liable to be set aside. 3. On the other hand, in r....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... sale entails transfer of property whereas in service, there is no transfer of property. However, the basic feature common in both transaction requires existence of the two parties; in the matter of sale, the seller and buyer, and in the matter of service, service provider and service receiver. Since the issue whether there are two persons or two legal entity in the activities of the membersclub has been already considered and decided by the Hon'ble Supreme Court as well as by the Full Bench of this Court in the cases referred above, therefore, this issue is no more res integra and issue is to be answered in favour of the writ petitioner and it can be held that in view of the mutuality and in view of the activities of the club, if club prov....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Companies Act. This Court is unable to accept the submissions made by learned advocate for the Department because they were the very facts before the Division Bench for consideration and learned advocate for the Department could not set out any convincing grounds on which this Court should not follow the decision of the Division Bench of Jharkhand High Court. 8. In the result, these petitions are allowed and it is hereby declared that Section 65(25a), Section 65(105)(zzze) and Section 66 of the Finance (No. 2) Act, 1994 as incorporated/amended by the Finance Act, 2005 to the extent that the said provisions purport to levy service tax in respect of services purportedly provided by the petitioner club to its members, to be ultra ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Ld. Advocate Shri Akhil Suresh) confirm that the impugned amounts relate to fees or other amounts collected only from the members of the clubs/associations. 5.8 At this stage, Ld. Advocate Shri Akhil Suresh (Appeals No. ST/40768/2013, ST/40791/2013, ST/430/2011, ST/40949/2014 and ST/40069/2016) informs us that in some of the appeals apart from the fees and other amounts such as fees for sports, card/games etc., collected from members, the appellants also received donations from members as well as non-members. Even such donation amounts have been sought to be brought within the fold of Section 65 (25) (a) read with Section 65 (105) (zzze) ibid. It is contended that such donations are received without any condition or promise to do any ser....